Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 6. Tax Sales
Chapter 8. Deed to State, County or Public Agencies
Article 2. Purchase from the State
Section 3792
3792. Joint purchase. If property tax defaulted for more than five years, or more than three years in the case of nonresidential commercial property, as defined in Section 3691, in an applicable county, has been sold for taxes for two or more years or has been deeded for taxes to two or more taxing agencies, they may make a joint agreement with the board of supervisors under this article. The joint agreement may provide for the conveyance of all or any interest in the property to one of them or to any combination of them.
History.—Stats. 1943, p. 1296, in effect August 4, 1943, added reference to sales for two or more years. Stats. 1984,Ch. 988, in effect September 11, 1984, substituted "property tax-defaulted for more than five years" for "tax-deeded property." Amended by Stats. 2004, Ch. 944 (AB 2144), in effect January 1, 2005.
Note.—See note following Section 2194.

